Many Changes in Recognition and Depreciation of Intangibles

KŘÍŽOVÁ, Zuzana. Many Changes in Recognition and Depreciation of Intangibles. In 4th workshop on visualising, measuring and managing intangibles and intellectual capital. 2008.

Základní údaje

• Originální název: Many Changes in Recognition and Depreciation of Intangibles
• Název česky: Mnoho změn v rozeznávání a odpisování nehmotných aktiv
• Autoři: KŘÍŽOVÁ, Zuzana (203 Česká republika, garant, domácí).
• Vydání: 4th workshop on visualising, measuring and managing intangibles and intellectual capital, 2008.

Další údaje

• Originální jazyk: angličtina
• Typ výsledku: Prezentace na konferencích
• Obor: 50200 5.2 Economics and Business
• Stát vydavatele: Belgie
• Utajení: není předmětem státního či obchodního tajemství
• Kód RIV: RIV/00216224:14560/08:00051041
• Organizační jednotka: Ekonomicko-správní fakulta
• Klíčová slova anglicky: intangible asset; reporting; depreciation
• Štítky: depreciation, intangible asset, reporting
• Příznaky: Mezinárodní význam, Recenzováno

Anotace

This paper presents a short analysis of current trends and differences according to definitions and terminology in the field of intangible assets and intellectual capital and compares these results with the situation in certain areas of the Czech Republic. In addition, it deals with the differences in reporting of intangible assets consistent with IFRS, US GAAP and with the czech accounting legislation. An analysis of the czech Act on Income Tax which has changed the recognition as well as the methods of depreciation of the intagibles multiple times since its introduction concludes the paper.

Anotace česky

This paper presents a short analysis of current trends and differences according to definitions and terminology in the field of intangible assets and intellectual capital and compares these results with the situation in certain areas of the Czech Republic. In addition, it deals with the differences in reporting of intangible assets consistent with IFRS, US GAAP and with the czech accounting legislation. An analysis of the czech Act on Income Tax which has changed the recognition as well as the methods of depreciation of the intagibles multiple times since its introduction concludes the paper.